Business

For deals that do not close, a dead deal cost is a cost incurred by a buyer and/or seller. It refers to merger and acquisition…

A dead hand provision is a form of poison pill that during a hostile takeover attempt dilutes the stock of the target company massively. It…

A shareholder rights plan usually referred to as a “poison pill”, refers to a defensive tactic used by a target company to avoid or deter…

The listing requirements include various criteria and minimum standards set by stock exchanges, such as the New York Stock Exchange, for the purpose of allowing…

Trading of shares between two counterparties conducted outside formal exchanges and without the oversight of an exchange regulator is over-the-counter (OTC) or off-exchange trading. The…

In financial modeling, a depreciation schedule or chart is necessary to forecast the value of the fixed assets of a business (balance sheet), depreciation cost…

The cost of depreciation is the part of a capital asset assumed to have been consumed in the current period. This is because the asset…

Rolling Stock is the wheeled vehicles owned and used by a railroad or motor carrier. It refers to the stock of engines, boilers, carriages, wagons,…

Non-convertible Preference Shares Non-convertible preference share means the share will not be converted into equity shares but will be redeemed as preference share only. The…

The cumulative amount of depreciation cost attributed to a single asset after the asset was placed into operation is accumulated depreciation. In other words, it’s…

An accumulated benefit obligation (ABO) is an estimation of the present value of pensions or retirement benefits to which an individual is entitled when the…

The definition of actuarial gains or losses refers to an increase or a reduction in the estimates used to calculate the defined benefit pension plan…